Asian Review of Accounting: Volume 19 Issue 3

The impact of independent directors and independent audit committees on earnings quality reported by Indonesian firms

Ferdinand T. Siagian, Elok Tresnaningsih

The purpose of this paper is to investigate whether independent directors and audit committees that are chaired by an independent director as required by the Jakarta Stock…

The effects of changes in competition, technology and strategy on organizational performance in small and medium manufacturing companies

Tuan Zainun Tuanmat, Malcolm Smith

This study aims to examine how the relationship among competitive environment, manufacturing technology and organisational strategy affect organisational performance.

Changes in management accounting practices in Malaysia

Tuan Zainun Tuanmat, Malcolm Smith

Malaysia has moved towards global competitiveness. As an important contributor to the Malaysian economy, this change makes manufacturing companies in Malaysia need to ensure that…

The impact of cultural factors on students’ learning style preferences : A global comparison between Japan, Australia and Belgium

Gregory Boland, Satoshi Sugahara, Evelien Opdecam, Patricia Everaert

The purpose of this study is to examine empirically the relationship between cultural factors and students’ learning style preferences in the context of the current global…

Overseas listing and accounting conservatism: evidence from Chinese H‐share companies

Fan‐Hua Kung, Kieran James, Chia‐Ling Cheng

The objective of this paper is to examine the incremental effects of overseas listing on earnings conservatism. In particular, it investigates whether mainland Chinese companies…